CIRD10145 - Intangible assets: introduction: assets outside FA02 rules: location of guidance

Where to find guidance on treatment of grand-fathered assets

As explained in CIRD10140 ‘existing’ goodwill and intangible assets are (subject to some exceptions) outside the provisions introduced by FA02/SCH29. And some other intangible assets are excluded more permanently. The principal guidance on the treatment of these assets in other manuals is found, or can be reached from, the following: